Understanding CVP relationships Calculate the missing amounts for each of the following firms:
| Sales | Variable Costs | Contribution Margin Ratio | Fixed Costs | Operating Income (Loss) |
Firm A | $320,000 | ? | 32% | ? | $ 38,300 |
Firm B | ? | $465,050 | ? | $118,000 | 71,950 |
Firm C | 134,000 | ? | 26% | 36,700 | ? |
Firm D | ? | 59,000 | 20% | ? | (4,920) |
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